[aaykarbhavan] CPA SUCCESSION PLANNING

A leadership training plan is an important piece in accounting firms' succession planning, writes Mark Koziel, CPA, CGMA, vice president of the AICPA's firm services and global alliances. Such a plan provides retiring partners with confidence that the next generation of partners is ready to assume the leadership mantel. However, only 15% of firms have a leadership training plan in place, according to the 2012 PCPS Succession Survey for multi-owner firms. Engaging with up-and-coming partners and giving them stretch assignments are other moves that will prepare the current generation for succession.

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